Last month, Eli Manning guided the Giants to a second Super Bowl victory in the past four years. The quarterback recently agreed to a contract restructuring that will help his team deal with severe salary cap issues and perhaps aid in keeping players who can produce another Super Bowl run.

Manning has given the Giants some badly-needed salary cap relief. He was scheduled to make $10.75 million for the 2012 season, and the Giants took $9 million of that and turned it into guaranteed money. Manning will get the $9 million immediately, however for NFL salary cap purposes, it will be spread out across the remaining four years on Manning’s contract. That lowers his salary for the upcoming season to $1.75 million, a maneuver that saves the Giants $6.75 million on this year’s salary cap.

Considering the Giants already were projected to be over the cap, this relief will go a long way in helping the team retain some of their own free agents and perhaps could help save Brandon Jacobs’ roster spot. Jacobs is on the books for $4.4 million for the 2012 season and is in danger of getting released if the two sides can’t agree on a salary adjustment.

The past three years of Manning’s contract were not touched. He will make $13 million in 2013, $15.15 million in 2014 and $17.5 million in 2015.

One veteran who won’t be back is Kareem McKenzie, the starting right tackle for the past seven years, including two Super Bowl-winning teams. McKenzie turns 33 on May 24 and the Giants, who want to get younger on the line, do not intend to make any attempt to keep him in free agency.

That will leave David Diehl and Chris Snee as holdovers on an offensive line that was overhauled before last season with the releases of Rich Seubert and Shaun O’Hara.

Diehl took to Twitter to express his sadness that McKenzie won’t be back. “Great player, friend and teammate,’’ Diehl wrote.

The Giants do have options to replace McKenzie. Diehl has started games for the Giants at right tackle and could move over from left tackle if Will Beatty is able to make a successful return from a detached retina. The Giants took a right tackle prospect, James Brewer, in the fourth round of the 2011 draft.

It is doubtful the Giants will reach into free agency to sign a high-priced tackle, but it is likely they will sign a veteran with some experience or take a tackle in the 2012 draft.

The Giants have hired Lunda Wells, an assistant special teams coach at LSU, as their new offensive quality control coach, according to FootballScoop.com. That leaves one opening on Tom Coughlin’s staff, assistant offensive line coach.